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of <h1>Article 23 of DTAA: Tax Credits for Residents to Avoid Double Taxation Between Namibia and India</h1> Article 23 of the Double Taxation Avoidance Agreement (DTAA) between Namibia and India outlines the elimination of double taxation for residents of both countries. In Namibia, residents who earn income or capital gains from India can credit the tax paid in India against their Namibian tax liability, but the credit cannot exceed the Namibian tax on that income. Conversely, in India, residents receiving income or capital gains from Namibia can deduct the tax paid in Namibia from their Indian tax liability, ensuring that income is not taxed twice.
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